Singapore legislation

Regulation 7

of Accountants (Accounting Corporations, Accounting Firms and Accounting LLPs) Rules

Regulation 7

Notification of transfer of business of accounting firm to accounting corporation

Amended byS 839/2015 wef 03/01/2016S 191/2024 wef 31/12/2021

Subregulation 1

Every accounting firm which intends to transfer its business to an accounting corporation shall, no later than 7 days before the transfer, give notice in writing to every client of the accounting firm of the intention to transfer its business.

Subregulation 2

Amended byS 839/2015 wef 03/01/2016S 191/2024 wef 31/12/2021

The notice given under paragraph (1) has effect as if it were a notice of resignation within the meaning of section 205AA(1) or 205AB(1) of the Companies Act 1967, as the case may be.